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(current dollars):>>>>>>=����19861986 >N/A~ > @~ > u@~ >@~ >|@~ >@#=����19871987 >N/A~ >�A~ >@~ > @~ >@~ >Z@#=����19881988 >N/A~ >.A~ >@~ >�@~ >H@~ >@#=����19891989 >N/A~ >�A~ >P@~ >r@~ >@~ >@@#=���19901990 >N/A~ >oA~ >M@~ >o@~ >@~ >M@# ?1991 >N/A~ >A~ >@~ >?@~ > @~ >@@# ?1992 >N/A~ >4A~ >@~ > y@~ >@@~ >P@# �l@! �|@" �o@# �o@$ �o@% �o�%& ��&' �m@( ��@) ��@ * ��@!�+ ��@U, ��@%- �o@. �o@/ �o@0 �o@�1 �o@�2 �o@{3 ���&4 ���'5 ��@6 ��@7 ��@&8 ��@&9 ��@: �n@; �n@T< ��@= �n@> �n@? �n@ ?1993 >N/A~ >A~ >U@~ >�!@~ >@@~ >@ #   !?1994 !>N/A~ !>p�A~ !>E@~ !>@~ !>@~ !>J@!# "?1995 ">N/A~ "> A~ ">}@~ ">@~ ">@~ ">@"# #?1996 #>N/A~ #> A~ #>P@~ #>N@~ #>W@~ #>@## $D1997 $>N/A~ $>�A~ $>a@~ $>V@~ $>@~ $>@@$#2%9*Adjusted gross income floor on percentiles %> %>%>%>%>%>%$#&9 (constant dollars): [2]&>&>&>&>&>&>&'=,���19861986 '>N/A'>>'Ww@'>]�G*@'>/#E@'>Gx@'>ph�?@'#(=`���19871987 (>N/A(>HX@(>g@(>�.d,@(>A�6�6@(>΁D+l@(#)=����19881988 )>N/A)>L 8�6A)>pp@)>!�ҫ@)>�8@)>dУR@)#*=����19891989 *>N/A*>Z�!A*>{WK@*>RJI@*>{7@*>{w@*#+=����19901990 +>N/A~ +>F�@~ +>@~ +>@~ +>s@+>T)W@+# ,?1991 ,>N/A~ ,>p@~ ,>L@~ ,>5@~ ,>@~ ,>@,# -?1992 ->N/A~ ->`�@~ ->@@~ ->n@~ ->@~ ->@-# .?1993 .>N/A~ .>`�@~ .>`@~ .>T@~ .>@~ .>@.# /?1994 />N/A~ />(A~ />@~ />@~ />@*@~ />@/# 0?1995 0>N/A~ 0>A~ 0> @~ 0>@@~ 0>S@~ 0>@0# 1?1996 1>N/A~ 1>�A~ 1>y@~ 1>V@~ 1>z@~ 1>@1# 2D1997 2>N/A2>ot�A2>�zo@2>B�(@2>:J"O@2>f�@2#2#2 #2 #2 #8390Adjusted gross income (millions of dollars): [1] 3> 3>3>3>3>3>34=8���19861986~ 4>r�~ 4>4hA~ 4>N#%~ 4>� +A~ 4>Z~ 4>Fd4)5=D���19871987~ 5>wEA~ 5>,(A~ 5>�,~ 5>6^?~ 5>6Uh~ 5>�5#6=P���19881988~ 6>�~ 6>A~ 6>�.+A~ 6>2A~ 6>=A~ 6>&9�6#7=\���19891989~ 7>X�~ 7>A~ 7>V8~ 7>.N~ 7>:e}~ 7>�7�7#8=h���19901990~ 8>�~ 8>~A~ 8>�/:~ 8>j4A~ 8>�~ 8>�8# 9?1991~ 9>�~ 9>l�A~ 9>,A~ 9>Q~ 9>�~ 9>!�9# :?1992~ :>�LA~ :>�A~ :>>~ :>�6A~ :>&X�~ :>GA:# ;?1993~ ;>jq�~ ;>(�A~ ;>x�/A~ ;>~Y~ ;>~ ;>.�;;; ; ;  <?1994~ <>�~ <>� A~ <>0A~ <>6^~ <>n�~ <><# =?1995~ =>�~ =>"A~ =>J~ => h~ =>r,�~ =>Zh�=# >W1996~ >X�.~ >X,~ >X6U~ >Xvt~ >X�6�~ >X�># ?V1997~ ?@�2~ ?@�*A~ ?@^8A~ ?@ P�~ ?@p�~ ?@~)?#@�l@A�l�B���C���D���E�y�F*w�G�F�H�i�I�v�J<��K�F� L�h� M�}� N��� O��� P��� Q��� R��� S�n� T�n� U�n� V�n� W�n� X�n� Y�n�&Z�t@[��@T\��@]��@^��@_��@"@YFootnotes at end of table.@B@A@B@A@B@A@#A,wTable 5.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI andAAAAAAmB,eTotal Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, byBBBBBBjC,bSelected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition ofCCCCCC9D,1AGI for Each Year, Tax Years 1986-1997--ContinuedDDDDDD4E-,[All figures are estimates based on samples]EEE E EEF+F*F*F*F*F*F*G.G/)G0!Descending cumulative percentilesG1G1G1G1H2Item, tax year H3Total H3Top H3Top H3Top H3Top H3TopI5I6I3 1 percentI3 5 percentI3 10 percentI3 25 percentI3 50 percentJEJFJFJFJFJFJFKG~ KH�?~ KH@~ KH@~ KH@~ KH@~ KH@K3L9+Total income tax (millions of dollars): [3]LILILILILILILMC����19861986~ M> fA~ M>�@~ M>A~ M>�A~ M>A~ M>AMNC����19871987~ N>X�A~ N>pZ@~ N>|A~ N>p A~ N>DSA~ N>|(ANOC����19881988~ O>d1A~ O>@~ O>x�A~ O> A~ O>D�A~ O>d�AOPC����19891989~ P>kA~ P>@~ P>`7A~ P>y A~ P>fA~ P>APQC����19901990~ Q>TIA~ Q> m@~ Q>�A~ Q>�6A~ Q>PA~ Q>L�AQ RD1991~ R>t]A~ R>0*@~ R>�A~ R>P�A~ R><&A~ R><�AR SD1992~ S> A~ S>�A~ S>x� A~ S>A~ S>�A~ S>AS TD1993~ T>�A~ T>`�A~ T> A~ T>@-A~ T>RA~ T>�5AT UD1994~ U>Q A~ U>�A~ U>�A~ U>8gA~ U>A~ U> AU VD1995~ V>#~ V>A~ V>A~ V>h�A~ V>A~ V>&A"V WD1996~ W>�$A~ W> A~ W>$yA~ W>0A~ W>T A~ W>h7#AW XD1997~ X>P&A~ X>� A~ X>�=A~ X>HA~ X>�>"A~ X>f�*X*Y9"Average tax rate (percentage): [4]Y:Y<Y<Y:Y:Y:YZN����19861986~ ZJ@~ ZJ@~ ZJ@~ ZJ@~ ZJ@@~ ZJ@Z#[N����19871987~ [J@~ [J@~ [JD@~ [J@~ [J@~ [JЖ@[#\N����19881988~ \J@~ \JȢ@~ \J@~ \J@~ \J@~ \J@\#]N����19891989~ ]J@~ ]J<@~ ]J.@~ ]JT@~ ]Jl@~ ]J@]#^N���19901990~ ^J<@~ ^J@7@~ ^J@~ ^J2@~ ^J@~ ^Jp@^# _O1991~ _J)@~ _J @~ _J@~ _J@~ _J@~ _J0@_#`�l@a�n@b�n@c�n@d�n@e�n@f�n�&g�{@h��@i��@j��@�k��@ l��@ m�n@ n�n@ o�n@ p�n@ q�n@ r�n@ s�n�&t�v@ u��@ v��@ w��@ x��@ y��@&z�n@{�n@T|�n@}�n@~�n@�n@ `O1992~ `J8@~ `J@~ `J@~ `J@~ `J@0@~ `J@`# aO1993~ aJД@~ aJ@~ aJ@~ aJ@~ aJh@~ aJH@a# bO1994~ bJ+@~ bJ@~ bJ@~ bJ@~ bJ̚@~ bJ@b# cO1995~ cJ@~ cJr@~ cJb@~ cJb@~ cJx@~ cJ,@c# dO1996~ dJh@~ dJ@~ dJ΢@~ dJ֠@~ dJP@~ dJ@d# eO1997~ eJ@~ eJ@~ eJt@~ eJ@~ eJh@~ eJ$@e#1f9)Adjusted gross income share (percentage):f:fJfJfJfJfJfgN ���19861986~ gJY@~ gJ@~ gJ֢@~ gJp@~ gJ@~ gJG@g#hN���19871987~ hJY@~ hJ@@~ hJ@~ hJԬ@~ hJ`N@~ hJz@h#iN$���19881988~ iJY@~ iJ@~ iJF@~ iJҮ@~ iJd@~ iJ@i#jN0���19891989~ jJY@~ jJ,@~ jJ@~ jJC@~ jJT@~ jJ@j#kN<���19901990~ kJY@~ kJ,@~ kJ@~ kJJ@~ kJE@~ kJ@k# lO1991~ lJY@~ lJL@~ lJ@~ lJح@~ lJ)@~ lJ@l# mO1992~ mJY@~ mJ<@~ mJ@~ mJ@~ mJg@~ mJ@m# nO1993~ nJY@~ nJ@~ nJ@~ nJ@~ nJe@~ nJ@n# oO1994~ oJY@~ oJ@~ oJ¥@~ oJ@~ oJx@~ oJ@o# pO1995~ pJY@~ pJЖ@~ pJ@~ pJ`@~ pJ@~ pJ@p# qO1996~ qJY@~ qJ@~ qJ@~ qJ?@~ qJ @~ qJ@q# rO1997~ rJY@~ rJ(@~ rJ֨@~ rJ@~ rJi@~ rJ@r#,s9$Total income tax share (percentage):sMsJsJsJsJsJstNH���19861986~ tJY@~ tJ�9@~ tJ@~ tJ]@~ tJ@~ tJE@t#uNT���19871987~ uJY@~ uJb@~ uJ@~ uJ@~ uJ @~ uJX@u#vN`���19881988~ vJY@~ vJ@~ vJұ@~ vJ`@~ vJh@~ vJj@v#wNl���19891989~ wJY@~ wJ@~ wJ*@~ wJʵ@~ wJ*@~ wJd@w#xPx���19901990~ xKY@~ xK@~ xK @~ xK@~ xK@~ xKe@x# yO1991~ yJY@~ yJd@~ yJ@~ yJε@~ yJ1@~ yJv@y# zO1992~ zJY@~ zJ@~ zJ@~ zJ@~ zJ@~ zJ@z# {O1993~ {JY@~ {J@~ {J@~ {J$@~ {J@~ {J@{# |Q1994~ |KY@~ |K@~ |K@~ |K9@~ |K@~ |K@|# }Q1995~ }KY@~ }K@~ }K@~ }K`N@~ }Kd@~ }K@}# ~Q1996~ ~KY@~ ~K>@~ ~K@~ ~Kk@~ ~KĿ@~ ~K@~# R1997~ LY@~ L@~ LC@~ L@~ L@~ L@#��@��g@��@���@��w@���@��(@&���@���@��s@���@�ZN/A-- Not applicable.#######��Z�[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for adjusted gross deficit, were excluded �#�#�#�#�#�#�#��Z�from Tables 5, file 97in05ty.xls, and 6, file 97in06ty.xls. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax Year 1997, there were 6,478 returns with s�Zkno adjusted gross income that reported income tax, mostly alternative minimum tax, totaling $111.4 million.��Z�[2] For Table 5, file 97in05ty.xls, constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer price index for urban consumers (CPI-U, 1982-84=100). See footnote 2 of this $�Zarticle for further details.��Z�[3] Total income tax is the sum of income tax after credits and alternative minimum tax reported on returns that showed a positive amount for adjusted gross income. Therefore, ��Z�total income tax excludes alternative minimum tax, Form 8814 tax (tax on a child's interest or dividends), and Form 4972 tax (tax on lump-sum distributions from qualified retirement o�Zgplans) reported on some returns with a negative amount for adjusted gross income. See also footnote 1.�Zx[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive) adjusted gross income.R�[JSOURCE: IRS, Statistics of Income Bulletin, Publication 1136, Spring 2000.]P*�K���,1�4ol= h��#�> ����?�?�?�?m�&�h�wоVBоVp�\XT0|0�0\XT|0|0ax\XT0`;�h�w0h=�w0`;�h� �Uw�D�ڿqq     ��"